Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Cigarette and Tobacco Products Tax Law

CHAPTER 5. COLLECTION OF TAX.

Article 1. Suit for Tax

Section 30301

30301. Court action. At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state.

History.—Stats. 1971, p. 3529, operative on and after January 1, 1972, applicable only with respect to certificates of lien or abstracts of judgment filed on or after that date. Substitutes "10 years" for "3 years". Stats. 1977, Ch. 481, operative July 1, 1978, deleted "of a certificate" and substituted "or filing of a notice of state tax lien" following "last recording". Stats. 1980, Ch. 600, operative January 1, 1981, substituted "Section 7171 of the Government Code" for "Section 30322".

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